A comparative balance sheet for Oriole Company appears below: ORIOLE COMPANY Comparative Balance Sheet Assets Dec. $31,2020$ Dec. $31,2019$ Cash $$47,000$ $$17,500$ Accounts receivable $31,00019,500$ Inventory $38,00023,500$ Prepaid expenses $12,50022,000$ Long $-$ term investments $30,000$ Equipment $79,50039,500$ Accumulated depreciation $-$ equipment $(33,000)(21,500)$ Total assets $ $175,000$ $$130,500$ Liabilities and Stockholders' Equity Accounts A comparative balance sheet for Oriole Company appears below: ORIOLE COMPANY Comparative Balance Sheet Assets Dec. $31,2020$ Dec. $31,2019$ Cash $$47,000$ $$17,500$ Accounts receivable $31,00019,500$ Inventory $38,00023,500$ Prepaid expenses $12,50022,000$ Long $-$ term payable $$30,000$ $$13,500$ Bonds payable $42,50058,000$ Common stock $53,00029,500$ Retained earnings $49,50029,500$ Total liabilities and stockholders' equity $$175,000$ $ $130,500$ Additional information: $1.$ Net income for the year ending December $31,2020$ was $$41,500.2.$ Cash dividends of $$21,500$ were declared and paid during the year. $3.$ Long $-$ term investments that had a cost of $ $30,000$ were sold for $$20,500.4.$ Sales for $2020$ were $$126,500.$ Prepare a statement of cash flows for the year ended December $31,2020,$ using the indirect method. $($Show amounts that decrease ash flow with either a $-$ sign e$.$ g$.-15,000$ or in parenthesis e$.$ g$.(15,000).)$